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TMI Blog2023 (9) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... of interest on the respondents. 2. Briefly, the facts of the case are that the respondent M/s. B.R Marbles Pvt. Ltd. Jabalpur, obtained an EPCG Authorization to import duty free capital goods for mining of marbles and exporting the same. The duty saved/foregone in terms of the said EPCG Authorization was Rs.18,09,396/- (Rupees Eighteen lakh nine thousand three hundred ninety six only) and the respondent was obligated to export, the marbles mined using the said imported capital goods to the tune of eight times the duty foregone. However, even before the mining activity could actually start, the mining activity was stayed by the orders of the Hon'ble Apex Court, issued on 21.09.2005, pursuant to a PIL filed by the local residents/body of Ka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uded of the aforesaid amount of duty saved in terms of the said EPCG License granted. 5. We have heard both sides. It is not in dispute that the respondents could not undertake any mining activity because of the aforesaid restrictions imposed by the Hon'ble Apex Court. To attach motives on part of the appellant under such circumstances is certainly not called for. It cannot be anybody's case that the respondents continued to import the capital goods with intentions of defrauding the revenue and depriving the department of its rightful claim. In any case the department has not been able to adduce any evidence in support of this proposition of theirs of mis-representation and deliberate suppression of facts. The fact that the respondents cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de the penalty interest and fine imposed where export obligation under the EPCG Licence could not be fulfilled by the importer due to global economic crisis. Likewise, in the case of Taurus Novelties Ltd. Vs. C.C. Bangalore 2004(173) ELT 100 (Tri-BNG), wherein the importers had not met the export obligation cast upon them, due to collapse of the Korean economy and therefore, could not procure the requisite orders and export the Ceramic goods manufactured, this Tribunal had allowed the plea for waiver of redemption fine, penalty as well as interest. We also note that the revenue has totally failed to establish any aspect of mens rea on part of the respondent. The ratio of the aforesaid case laws is thus squarely applicable to the present mat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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